Oklahoma Consumer Use Tax Report Instructions
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1
2Column K -
Multiply the amount in Column J by the applicable rate
GENERAL INSTRUCTIONS
and enter the amount of city/county tax due.
Please write only in the white areas.
Column L -
If this report and remittance is postmarked after the due
date shown in Item C the tax is subject to interest and
Please use a #2 pencil or pen with black ink to mark your entries
penalty from the due date until it is paid. Multiply the
on this form. If you type your report, please type "XXX" over
amount in Column K by the applicable rates for each
"222" in box P. at the top of the form. If your mailing 'address or
month or part thereof that the report is late.
your business address has changed place an "X" in the proper
Box F and enter the correct information in space provided below.
Column M -
Total Column K and Column L for each city listed.
If you are not required to file this form, call the Oklahoma Tax
Commission at (405) 521-3160.
Column N -
Enter the code for each city or county for which you are
remitting tax.
SPECIFIC INSTRUCTIONS
LINE O (TOTAL) - Enter the totals for Columns J, K, L, and M.. Then enter
ITEM H -Enter total number of pages enclosed in the boxes to the right
the total for Column M on line 11.
of the word "of."
If you are closing your business and this will be your last use tax
LINE 10 (STATE TAX DUE) - Enter the amount from line 9.
return, mark over the "X" in block "G."
LINE 11 (CITY/COUNTY TAX DUE) - Enter the amount from line O.
LINE I (TOTAL PURCHASES) - Purchase price of tangible personal
Column M and include amounts on line O, Column M from supplemental
property purchased outside and brought into Oklahoma for own use or
pages.
consumption. (Do not include transportation charges.)
LINE 12 (TOTAL DUE) - Add lines 10 and 11. (remit this amount)
LINE 2 (TOTAL LEGAL DEDUCTIONS) - Enter the amount of total
use tax deductions,
Sign and date the report and mail it with your payment in the enclosed
return envelope to:
Explanation of 'legal deductions':____________________________
______________________________________________________
OKLAHOMA TAX COMMISSION
______________________________________________________
P.O. BOX 26850
OKLAHOMA CITY, OK 73126-0850
LINE 3 (NET TAXABLE PURCHASES) - Subtract line 2 from the total
of line I to arrive at net taxable purchases. If you have no amount
subject to tax, leave blank.
WHO MUST FILE
LINE 4 (STATE TAX) - Multiply line 3 by 4.5% (.045). If there is no tax
Every consumer who is responsible for accruing and remitting payment of
due, leave blank.
Oklahoma use tax must file a Use Tax Report. Reports must be filed for
every period for which a liability exists.
LINE 5 (TAX DEDUCTION) - Enter the amount of sales and/or use tax
previously paid to another state or municipality in another state (on
WHEN TO FILE
property in line 3). Cannot exceed (4.5%) tax rate.
Reports must be postmarked on or before the 20th day of the month
LINE 6 (TAX DUE) - Subtract line 5 from line 4.
following each reporting period.
LINE 7 (INTEREST) - If this report and remittance is postmarked after
PAYMENT
the due date shown in Item C, the tax is subject to interest from the
due date (Item C) until it is paid. Multiply the amount on line 6 by the
Please send a separate check with each report submitted and put your
applicable rate for each month or part thereof that the report is late.
Taxpayer Number (Item A) on your check.
LINE 8 (PENALTY) - If this report and remittance is not postmarked
WHO TO CONTACT FOR ASSISTANCE
within 15 calendar days of the due date, a 10% penalty is due Multiply
For assistance, call (405) 521- 3160.
the tax amount on line 6 by .10 to determine the penalty.
Mandatory inclusion of Social Security and/or Federal identification
LINE 9 (SUBTOTAL) - Add lines 6, 7, and 8.
Numbers is required on forms filed with the Oklahoma Tax Commission
pursuit to Title 68 of the Oklahoma Statutes and regulations thereunder, for
Column I -
Print the name of the city or county for which you
identification purposes, and are deemed part of the confidential files and
are remitting tax.
records of the Oklahoma Tax Commission.
Column J -
Enter the "net taxable purchases" for each city or
county.
The Oklahoma Tax Commission is not required to give actual notice of
changes in any state tax law.
Changes in Business Mailing Address:
Changes in Business Location Address:
FEIN/SSN________________________________________________
FEIN/SSN_______________________________________________
NAME___________________________________________________
NAME___________________________________________________
ADDRESS_______________________________________________
ADDRESS_______________________________________________
CITY____________________________________________________
CITY____________________________________________________
STATE_____________________________ ZIP__________________
STATE_____________________________ ZIP__________________
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